WebIreland* 8 million EUR An offer below 8 million EUR may constitute a local offer as defined by Section 1348 of the Companies Act 2014. Section 1361 of this Act sets out certain filing and disclosure requirements for offering documents prepared for such local offers. Regulation on threshold Legislation amending Companies Act 2014 WebAccording to the Belgian merger control rules, only joint ventures performing on a lasting basis all the functions of an autonomous economic entity qualify as a concentration and are notifiable if the turnover thresholds are met. In other words, only full-function joint ventures need to be notified.
Welcome to revenue.ie
WebThresholds applicable for small undertakings in Europe Audit exemption thresholds in EU Member States, Norway, Switzerland and Iceland (as of 04/2016) Country Balance sheet total Net turnover Number of employees Threshold (€) Increase % Threshold (€) Increase % Threshold Increase % Austria 5,000,000 3% 10,000,000 3% 50 - WebOct 25, 2024 · Since July 2024, the new threshold of 10,000€ is reached in combination or overall. For example, distance sales from Germany to Spain of 5,000€, to Italy of 3,000€, and to France of 2,000€ in sum exceed the EU-wide mark and therefore require the distance seller to register for VAT and ensure VAT compliance in all three countries. The ... reach plc annual report 2021
Netherlands: Implementation of master and local filing
WebApr 23, 2024 · The Local File should be submitted on the same date as the filing due date of the Belgian corporate income tax return. In principle, the due date for filing the Belgian corporate income tax return for assessment year 2024 is set at 30 June 2024 (i.e. 6 months after FY closing). However, the Belgian tax authorities have communicated that the ... WebNov 17, 2024 · In Belgium, merger control rules were first introduced by the Act on the Protection of Economic Competition on 5 August 1991. At that time, the Belgian thresholds included both a turnover and a market share threshold. The 1991 Act was subsequently replaced by the 1999 Act, which was in turn replaced by the 2006 Act on the Protection of … Web9 hours ago · In a landmark ruling in Towercast, the European Court of Justice (ECJ) answered a key merger control question: is there any scope for a competition authority to investigate a merger that does not meet the relevant thresholds which would then trigger filing requirements?. The court ruled yes. Under article 102 of the Treaty on the … reach plc investors